SEC. 9. The Bureau of Internal Revenue shall update the date
and information on persons liable to the sales tax on second sale. For purposes
of this section, all persons liable to the sales tax on second sale shall
reregister their business in a manner and form within s period to be prescribed
by the Commissioner after the effectivity of this Decree.
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026
CitationPD 1991 Section 9 (LawPlayer, data as of July 4, 2026)
Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).